a$.$ Io Cuttugh all clisest materials are added at the beginning of the process.

Cesta adived to produrtion during the month were direct materials, $$2,575,000$; direct labor, $$3,471,250,$ Overhead was assigned using the following information:

$\backslash$table$[[$Activity$,$Rate,Actual Driver Usage$],[$luspection$,$$$150$ per inspection hour,$4,000$ inspection hours$],[$Maintenance$,$$$750$ per maintenance hour,$1,600$ maintenance hours$],[$Racoviving$,$$$300$ per receiving order,$2,000$ recelving orders$]]$

d$.$ As the end of the month, $122,000$ units were transferred out to Welding, leaving $14,000$ units in ending work in process, or $25$ percent complete.

Arsume that the frfo method is used:

Required:

Prepare a physical flow schedule.

Swasey Fabrication, Inc.

Physical Flow Schedule

Unats to account for:

Total units accounted for

$2.$ Calculate equivalent units of production for direct materials and conversion costs.

Equivalent Units

Direct Matarials

Conversion Costs

$3.$ Compute unit cost. Round unit costs & final answer to three decimal places.

per unit

Calculate the cost of ending inventory. In your calculations, round unit costs to three decimal places. Round your final answer to the nearest dollar.